**CERTIFICATION      PURSUANT TO**

**SECTION      302 OF THE SARBANES-OXLEY ACT OF 2002**

|  | 1. | I                have reviewed this quarterly report on Form 10-Q of Multiband                Corporation; |
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|   | 2. | Based                on my knowledge, this quarterly report does not contain any untrue                statement of a material fact or omit to state a material fact necessary                to                make the statements made, in light of the circumstances under which                such                statements were made, not misleading with respect to the period covered                by                this quarterly report; |
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|   | 3. | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this quarterly                report; |
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|   | 4. | The                registrant’s other certifying officer and I am responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15e and 15d-15e) for the registrant                and                we have: |
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|   | a) | designed                such disclosure controls and procedures to ensure that material                information relating to the registrant, including its consolidated                subsidiaries, is made known to us by others within those entities,                particularly during the period in which this quarterly report is                being                prepared; |
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|   | b) | evaluated                the effectiveness of the registrant’s disclosure controls and procedures                as of the end of the period covered by this quarterly report (the                “Evaluation Date”); and presented in this quarterly report our conclusions                about the effectiveness of the disclosure controls and procedures                based on                our evaluation as of the Evaluation                Date; |
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|   | c) | disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during our most recent fiscal quarter                (second quarter) that has materially affected, or is reasonably likely                to                materially affect, registrant’s internal control over financial reporting;                and |
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|   | 5. | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation, to the registrant’s auditors and the audit                committee of registrant’s board of directors (or persons performing the                equivalent function); |
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|   | a) | all                significant deficiencies in the design or operation of internal controls                which could adversely affect the registrant’s ability to record, process,                summarize and report financial data and have identified for the                registrant’s auditors any material weaknesses in internal controls; and |
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|   | b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant’s internal                controls. |
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| Dated:                November                14, 2006 | Signature:                        | /s/                Steven                Bell |
|                                                   | Chief                Financial Officer |

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